Management acknowledges the finding and concurs with the recommendation. The delay in submitting the Single Audit Reporting Package and the Data Collection Form to the Federal Audit Clearinghouse (FAC) resulted from delays in completing the annual audit and finalizing the financial statements. Consequently, the Municipality was unable to submit the required reporting package within the timeframe established under 2 CFR §200.512. To prevent future occurrences, the Municipality has strengthened its internal procedures over the Single Audit reporting process. Management will establish a comprehensive compliance calendar that identifies all regulatory reporting deadlines, including the submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse. The Federal Programs Director, Finance Department, and the Municipality's independent auditors will coordinate throughout the audit process to monitor progress, identify potential delays, and ensure that all required documentation is completed and submitted within the prescribed deadlines. Management is committed to complying with the reporting requirements established under 2 CFR Part 200, Subpart F, and will continue to improve its monitoring and oversight procedures to ensure timely submission of all future Single Audit reporting requirements.